Share on LinkedInShare on LinkedIn

ARTICLE · 19 MARCH 2018

Recent Developments For Charities And Not-For-Profits

Miller Thomson
Miller Thomson
Contributor

Miller Thomson

Miller Thomson LLP ("Miller Thomson") is a national business law firm with approximately 500...

View firm profile
Explore more from Miller Thomson

November 2015 – mandate letter from Prime Minister Trudeau to Finance Minister, Bill Morneau and from Prime Minister Trudeau to Minister of National Revenue, Diane Lebouthillier

CanadaCorporate/Commercial Law
Susan Manwaring
Susan Manwaring
Author LinkedIn connections

Update: Political Activities

  • Since 2012, CRA has devoted significant resources to auditing charities for political activity
  • November 2015 – mandate letter from Prime Minister Trudeau to Finance Minister, Bill Morneau and from Prime Minister Trudeau to Minister of National Revenue, Diane Lebouthillier
  • "Top priorities" include:

    • "... to allow charities to do their work on behalf of Canadians free from political harassment, and modernize the rules governing the charitable and non-for-profit sectors. This will include clarifying the rules governing 'political activity,' with an understanding that charities make an important contribution to public debate and public policy. A new legislative framework to strengthen the sector will emerge from this process."

Background: CRA Audits

  • January 2016 – Minister Lebouthillier announced political activity audit program to be wound-down
  • Confirmed in Budget 2016
  • Audit program update:

    • 30 political activity audits completed (5 resulted in revocation)
    • 24 more audits underway and scheduled for completion
    • 6 remaining charities selected for audit not to be reviewed
  • Dealing with audits resulted in significant costs to charities
  • Of approx. 86,000 charities in Canada, approx. 500 report carrying on political activities on their annual information returns

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Legal Intelligence Newsletters

Read more about

Related Comparative Guides

See more popular content from

Article

Shareholders' Agreements: The Decisions Behind The Document

Putting a unanimous shareholders' agreement in place is an exercise in good governance. It gives a group of owners an agreed framework for running the corporation, sharing its profits and dealing with the departure of a shareholder, and it settles those questions at a point when everyone is still working well together. Every agreement is different, because the answers depend on who the shareholders are and what each of them wants from the business.
CanadaCorporate/Commercial Law
Fillmore Riley
Fillmore Riley
Article

Quebec’s Bill 24: New Consent Requirements For AI Generated Advertising And The Legal Risks Business Cannot Afford To Ignore

Quebec's new Bill 24 prohibits businesses from using a person's identity or image in consumer advertising without consent, creating significant compliance obligations for companies using AI-generated content, synthetic voices, and digitally altered spokespersons. The legislation introduces broad enforcement powers and extends liability beyond content creators to platforms that distribute or facilitate unauthorized representations.
CanadaConsumer Protection
Miller Thomson
Miller Thomson
Article

Could The Old Ontario Construction Lien Act Still Apply To Your Project? The Court Of Appeal Weighs In

A 2026 Ontario Court of Appeal decision reveals that construction contracts signed years after legislative reforms may still be governed by the old Construction Lien Act if the procurement process began before July 1, 2018. The ruling demonstrates how early project proposals and negotiations can determine which statutory regime applies, regardless of when the final contract was executed or where the project was ultimately built.
CanadaReal Estate and Construction
Miller Thomson
Miller Thomson
Article

Quebec’s New Truck Licence Transfer Rules: What Ontario Carriers Need To Do Now

Ontario commercial truck drivers with less than two years of heavy-truck experience must now pass a practical road test administered by Quebec's SAAQ before transferring their licence to operate heavy vehicles in the province. This new requirement follows fatal collisions and an Ontario Auditor General audit that exposed significant gaps in training standards and provider oversight. Carriers operating across the border need to factor these requirements into workforce planning, recruitment timelines, and dis
CanadaTransport
Miller Thomson
Miller Thomson
Article

Consultation du Canada sur la transparence en matière d’IA : ce que les entreprises doivent savoir avant le 23 septembre

Canadian organizations developing, acquiring, deploying or using AI have until September 23, 2026 to contribute to shaping the federal government's approach to AI transparency through a public consultation. Innovation, Science and Economic Development Canada is seeking input on five key areas that could lead to new disclosure obligations, incident reporting requirements, and AI agent tracking mechanisms.
CanadaStrategy
Miller Thomson
Miller Thomson
Article

Restructuring Before Insolvency: What Ravelin Means For Distressed Public Companies

A publicly listed REIT successfully restructured approximately $1 billion in defaulted debt through a CBCA plan of arrangement without filing for CCAA protection, demonstrating how corporate law mechanisms can serve as practical alternatives to formal insolvency proceedings. The Ontario Superior Court's decision in Re Ravelin Properties REIT also clarified that confidential restructuring negotiations do not necessarily trigger material change disclosure obligations for public companies.
CanadaInsolvency/Bankruptcy/Re-Structuring
Miller Thomson
Miller Thomson
Article

The 21-year Rule: How To Prepare A Family Trust For This Crucial Milestone

A family trust is a tax and estate planning tool widely used by family businesses in Canada. Among other things, it can be used to establish an estate freeze, facilitate the gradual transfer of wealth to the next generation, maintain a degree of control over family assets and, in some cases, provide better assets protection. Historically, family trusts have also been used in a variety of income-splitting strategies.
CanadaFamily and Matrimonial
Miller Thomson
Miller Thomson